Availability of wrongfully utilized credit in credit ledger not necessary for blocking credit under rule 86A of CGST Rules

Sugna Sponge & Power Private Limited Vs Superintendent of Central Tax (Andhra Pradesh High Court)

Andhra Pradesh High Court held that rule 86A of the Central Goods and Services Tax Rules permits blocking of credit which has been wrongfully utilized, whether it is actually available in the credit ledger or not. Thus, writ petition di

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